{ "article": { "LEGIARTI000006899410": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-77", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-01", "DATE_DEBUT": "1992-06-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006899410", "URL": "article/LEGI/ARTI/00/00/06/89/94/LEGIARTI000006899410.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R077AAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006827137", "@num": "12", "#text": "Décret n°92-529 du 15 juin 1992 - art. 12 () JORF 19 juin 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000723420", "@nortexte": "LOGC9200001D", "@numtexte": "92-529", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "LEGIARTI000038955630", "@num": "5", "#text": "Décret n°2019-873 du 21 août 2019 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000038947944", "@nortexte": "TERX1913732D", "@numtexte": "2019-873", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-21" }, { "@id": "LEGIARTI000038980349", "@num": "D423-77", "#text": "Code de la construction et de l'habitation. - art. D423-77, v. 0.1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899386", "@num": "R423-68", "#text": "Code de la construction et de l'habitation. - art. R423-68", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899467", "@num": "R431-15", "#text": "Code de la construction et de l'habitation. - art. R431-15", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899409", "@fin": "1992-06-17", "@num": "R423-77", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006899410", "@fin": "2019-09-01", "@num": "R423-77", "@etat": "TRANSFERE", "@debut": "1992-06-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les instructions prévues à l'article R. 423-68 fixent la contexture des documents comptables et de l'état détaillé des opérations de l'année prévus à l'article R. 431-15.
\n
" } }, "LEGIARTI000006827137": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006827137", "URL": "article/LEGI/ARTI/00/00/06/82/71/LEGIARTI000006827137.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCHCUXXXXXX012AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006899387", "@num": "R423-68", "#text": "Code de la construction et de l'habitation. - art. R423-68 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899391", "@num": "R423-69", "#text": "Code de la construction et de l'habitation. - art. R423-69 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899393", "@num": "R423-70", "#text": "Code de la construction et de l'habitation. - art. R423-70 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899397", "@num": "R423-72", "#text": "Code de la construction et de l'habitation. - art. R423-72 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899400", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899402", "@num": "R423-74", "#text": "Code de la construction et de l'habitation. - art. R423-74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899426", "@num": "R423-74-1", "#text": "Code de la construction et de l'habitation. - art. R423-74-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900090", "@num": "R423-75", "#text": "Code de la construction et de l'habitation. - art. R423-75 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899427", "@num": "R423-75-1", "#text": "Code de la construction et de l'habitation. - art. R423-75-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899406", "@num": "R423-76", "#text": "Code de la construction et de l'habitation. - art. R423-76 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899412", "@num": "R423-78", "#text": "Code de la construction et de l'habitation. - art. R423-78 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000723420", "@nor": "LOGC9200001D", "@num": "92-529", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 92-529 du 15 juin 1992 pris pour l'application de la loi no 91-457 du 15 mai 1991 relative aux sociétés anonymes de crédit immobilier et modifiant le livre IV du code de la construction et de l'habitation", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000723420", "@c_titre_court": "Décret n°92-529 du 15 juin 1992" }, { "@fin": "2999-01-01", "#text": "Décret n°92-529 du 15 juin 1992 pris pour l'application de la loi n° 91-457 du 15 mai 1991 relative aux sociétés anonymes de crédit immobilier et modifiant le livre IV du code de la construction et de l'habitation", "@debut": "1992-06-17", "@id_txt": "LEGITEXT000006079257", "@c_titre_court": "Décret n°92-529 du 15 juin 1992" } ], "@ministere": "MINISTERE DU LOGEMENT DES TRANSPORTS ET DE LA MER", "@date_publi": "1992-06-17", "@date_signature": "1992-06-15", "@num_parution_jo": "0139" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006827137", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006899386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-06-17", "DATE_DEBUT": "1978-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006899386", "URL": "article/LEGI/ARTI/00/00/06/89/93/LEGIARTI000006899386.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R068AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006899398", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899414", "@num": "R*423-78", "#text": "Code de la construction et de l'habitation. - art. R*423-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899386", "@fin": "1992-06-17", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899387", "@fin": "2001-07-20", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899388", "@fin": "2008-01-01", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "2001-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899389", "@fin": "2014-10-10", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029557547", "@fin": "2019-09-01", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2014-10-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043152", "@fin": "2999-01-01", "@num": "R423-68", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le cadre comptable et la tenue des comptes des sociétés d'habitations à loyer modéré et de crédit immobilier sont fixés par des instructions conjointes du ministre chargé de la construction et de l'habitation et du ministre chargé des finances.
\n
" } }, "LEGIARTI000006899387": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-07-20", "DATE_DEBUT": "1992-06-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006899387", "URL": "article/LEGI/ARTI/00/00/06/89/93/LEGIARTI000006899387.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R068AAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006827137", "@num": "12", "#text": "Décret n°92-529 du 15 juin 1992 - art. 12 () JORF 19 juin 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000723420", "@nortexte": "LOGC9200001D", "@numtexte": "92-529", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "LEGIARTI000006827138", "@num": "13", "#text": "Décret n°92-529 du 15 juin 1992 - art. 13 () JORF 19 juin 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000723420", "@nortexte": "LOGC9200001D", "@numtexte": "92-529", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "LEGIARTI000006825623", "@num": "L422-4", "#text": "Code de la construction et de l'habitation. - art. L422-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899398", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899414", "@num": "R*423-78", "#text": "Code de la construction et de l'habitation. - art. R*423-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899386", "@fin": "1992-06-17", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899387", "@fin": "2001-07-20", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899388", "@fin": "2008-01-01", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "2001-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899389", "@fin": "2014-10-10", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029557547", "@fin": "2019-09-01", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2014-10-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043152", "@fin": "2999-01-01", "@num": "R423-68", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le cadre comptable et la tenue des comptes des sociétés anonymes d'habitations à loyer modéré sont fixés par des instructions conjointes du ministre chargé du logement et du ministre chargé du Trésor, après avis du Conseil supérieur des habitations à loyer modéré (comité permanent).
\n
Pour ce qui concerne les sociétés anonymes de crédit immobilier, des règles relatives à leur cadre comptable et à la tenue de leurs comptes peuvent être fixées par instruction du ministre chargé du logement, pour compléter les règles édictées par le comité de la réglementation bancaire et la commission bancaire, après avis du Conseil supérieur des habitations à loyer modéré (comité permanent) et de la chambre syndicale des sociétés anonymes de crédit immobilier.
\n
Les sociétés anonymes de crédit immobilier établissent à compter de l'exercice ouvert le 1er janvier 1992 pour chaque exercice comptable un document distinguant, d'une part, les produits résultant des activités qu'elles exercent en application du I et du II de l'article L. 422-4 et, d'autre part, les produits résultant des activités qu'elles exercent en application du III dudit article. Ce document est établi conformément à des règles fixées par arrêté du ministre chargé du logement et du ministre chargé des finances.
" } }, "LEGIARTI000006899388": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2001-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006899388", "URL": "article/LEGI/ARTI/00/00/06/89/93/LEGIARTI000006899388.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R068AAXXAC" } }, "NOTA": { "CONTENU": "
NOTA : La présente version de cet article est en vigueur jusqu'au 1er janvier 2008.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006823026", "@num": "2", "#text": "Décret n°2001-645 du 18 juillet 2001 - art. 2 () JORF 20 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000589430", "@nortexte": "EQUU0100712D", "@numtexte": "2001-645", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-18" }, { "@id": "LEGIARTI000006825623", "@num": "L422-4", "#text": "Code de la construction et de l'habitation. - art. L422-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899398", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899414", "@num": "R*423-78", "#text": "Code de la construction et de l'habitation. - art. R*423-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. 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R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899386", "@fin": "1992-06-17", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899387", "@fin": "2001-07-20", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899388", "@fin": "2008-01-01", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "2001-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899389", "@fin": "2014-10-10", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029557547", "@fin": "2019-09-01", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2014-10-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043152", "@fin": "2999-01-01", "@num": "R423-68", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le cadre comptable et la tenue des comptes des sociétés anonymes d'habitations à loyer modéré sont fixés par des instructions conjointes du ministre chargé du logement et du ministre chargé du Trésor, après avis du Conseil supérieur des habitations à loyer modéré.
\n
Pour ce qui concerne les sociétés anonymes de crédit immobilier, des règles relatives à leur cadre comptable et à la tenue de leurs comptes peuvent être fixées par instruction du ministre chargé du logement, pour compléter les règles édictées par le comité de la réglementation bancaire et la commission bancaire, après avis du Conseil supérieur des habitations à loyer modéré et de la chambre syndicale des sociétés anonymes de crédit immobilier.
\n
Les sociétés anonymes de crédit immobilier établissent à compter de l'exercice ouvert le 1er janvier 1992 pour chaque exercice comptable un document distinguant, d'une part, les produits résultant des activités qu'elles exercent en application du I et du II de l'article L. 422-4 et, d'autre part, les produits résultant des activités qu'elles exercent en application du III dudit article. Ce document est établi conformément à des règles fixées par arrêté du ministre chargé du logement et du ministre chargé des finances.
" } }, "LEGIARTI000006899389": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*423-68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-10-10", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006899389", "URL": "article/LEGI/ARTI/00/00/06/89/93/LEGIARTI000006899389.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R068AAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006269528", "@num": "2", "#text": "Décret n°2007-1595 du 9 novembre 2007 - art. 2 () JORF 11 novembre 2007 en vigueur le 1er janvier 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000469769", "@nortexte": "MLVU0759657D", "@numtexte": "2007-1595", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-09" }, { "@id": "LEGIARTI000006899398", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899414", "@num": "R*423-78", "#text": "Code de la construction et de l'habitation. - art. R*423-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899386", "@fin": "1992-06-17", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899387", "@fin": "2001-07-20", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899388", "@fin": "2008-01-01", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "2001-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899389", "@fin": "2014-10-10", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029557547", "@fin": "2019-09-01", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2014-10-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043152", "@fin": "2999-01-01", "@num": "R423-68", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le cadre comptable et la tenue des comptes des sociétés anonymes d'habitations à loyer modéré sont fixés par des instructions conjointes du ministre chargé du logement et du ministre chargé du Trésor, après avis du Conseil supérieur des habitations à loyer modéré.
\n
" } }, "LEGIARTI000006899467": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R431-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-06-20", "DATE_DEBUT": "1978-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006899467", "URL": "article/LEGI/ARTI/00/00/06/89/94/LEGIARTI000006899467.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX431R015AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "JORFTEXT000000502331", "#text": "Décret 81-166 1981-02-20 art. 1 JORF 22 février 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000502331", "@numtexte": "81-166", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-20" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043118", "@num": "R432-2", "#text": "Code de la construction et de l'habitation. - art. R432-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1921-03-21 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189303", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177638", "@fin": "2999-01-01", "#text": "Section 1 : Prêts et subventions de l'Etat.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160619", "@fin": "2999-01-01", "#text": "Chapitre Ier : Prêts et concours financiers divers aux organismes d'habitations à loyer modéré.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145347", "@fin": "2999-01-01", "#text": "Titre III : Dispositions financières.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899467", "@fin": "2008-06-20", "@num": "R431-15", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019030572", "@fin": "2999-01-01", "@num": "R431-15", "@etat": "VIGUEUR", "@debut": "2008-06-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'organisme emprunteur doit fournir à la caisse des dépôts et consignations :
\n
1. Avant le 31 mars de chaque année, un état conforme au modèle adopté par la commission d'attribution des prêts et donnant la situation détaillée des opérations au 31 décembre précédent ;
\n
2. Avant le 30 juin de chaque année, le compte rendu de l'assemblée générale ordinaire, accompagné du bilan, du détail du compte \"Profits et pertes\", ainsi que de la copie du rapport du conseil d'administration et des commissaires aux comptes. Les offices fournissent annuellement la délibération du conseil d'administration approuvant les comptes administratifs et de gestion de l'année précédente ;
\n
3. Dans le délai d'un mois, le compte rendu des assemblées générales extraordinaires.
\n
Il doit être fourni, en outre, à la caisse des dépôts et consignations tous autres renseignements qui pourraient être demandés sur la situation financière de l'organisme emprunteur.
" } }, "LEGIARTI000019030572": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R431-15", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-06-20" } }, "META_COMMUN": { "ID": "LEGIARTI000019030572", "URL": "article/LEGI/ARTI/00/00/19/03/05/LEGIARTI000019030572.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019018754", "@num": "2", "#text": "Décret n°2008-566\n du 18 juin 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019018051", "@nortexte": "MLVU0809425D", "@numtexte": "2008-566", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-18" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043118", "@num": "R432-2", "#text": "Code de la construction et de l'habitation. - art. R432-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1921-03-21 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189303", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177638", "@fin": "2999-01-01", "#text": "Section 1 : Prêts et subventions de l'Etat.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160619", "@fin": "2999-01-01", "#text": "Chapitre Ier : Prêts et concours financiers divers aux organismes d'habitations à loyer modéré.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145347", "@fin": "2999-01-01", "#text": "Titre III : Dispositions financières.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899467", "@fin": "2008-06-20", "@num": "R431-15", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019030572", "@fin": "2999-01-01", "@num": "R431-15", "@etat": "VIGUEUR", "@debut": "2008-06-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'organisme emprunteur doit fournir à la caisse des dépôts et consignations :

1. Avant le 31 mars de chaque année, un état conforme au modèle adopté par la commission d'attribution des prêts et donnant la situation détaillée des opérations au 31 décembre précédent ;

2. Avant le 30 juin de chaque année, le compte rendu de l'assemblée générale ordinaire, accompagné du bilan, du détail du compte \"Profits et pertes\", ainsi que de la copie du rapport du conseil d'administration et des commissaires aux comptes. Les offices publics de l'habitat fournissent annuellement la délibération du conseil d'administration approuvant les comptes administratifs et de gestion de l'année précédente ;

3. Dans le délai d'un mois, le compte rendu des assemblées générales extraordinaires.

Il doit être fourni, en outre, à la caisse des dépôts et consignations tous autres renseignements qui pourraient être demandés sur la situation financière de l'organisme emprunteur.

" } }, "LEGIARTI000029557547": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*423-68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-01", "DATE_DEBUT": "2014-10-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029557547", "URL": "article/LEGI/ARTI/00/00/29/55/75/LEGIARTI000029557547.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2014-1151 du 7 octobre 2014 JORF du 9 octobre 2014, art. 2 : Ces dispositions sont applicables à compter de l'exercice comptable 2014.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret n° 78-622 du 31 mai 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000029556314", "@num": "1", "#text": "DÉCRET n°2014-1151 du 7 octobre 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029555758", "@nortexte": "ETLL1323041D", "@numtexte": "2014-1151", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-07" }, { "@id": "LEGIARTI000006899398", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899414", "@num": "R*423-78", "#text": "Code de la construction et de l'habitation. - art. R*423-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899386", "@fin": "1992-06-17", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899387", "@fin": "2001-07-20", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899388", "@fin": "2008-01-01", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "2001-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899389", "@fin": "2014-10-10", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029557547", "@fin": "2019-09-01", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2014-10-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043152", "@fin": "2999-01-01", "@num": "R423-68", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans le respect des règles relatives au cadre comptable et la tenue des comptes des sociétés d'habitations à loyer modéré fixées par un règlement de l'Autorité des normes comptables, le plan de comptes applicable aux sociétés d'habitations à loyer modéré est fixé par des instructions homologuées par arrêté conjoint du ministre chargé du logement et du ministre chargé des finances, après avis de l'Autorité des normes comptables.

\n
\n
" } }, "LEGIARTI000038955630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-08-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038955630", "URL": "article/LEGI/ARTI/00/00/38/95/56/LEGIARTI000038955630.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006896198", "@num": "R*128-1", "#text": "Code de la construction et de l'habitation. - art. R*128-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896200", "@num": "R*128-2", "#text": "Code de la construction et de l'habitation. - art. R*128-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896201", "@num": "R*128-3", "#text": "Code de la construction et de l'habitation. - art. R*128-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896203", "@num": "R*128-4", "#text": "Code de la construction et de l'habitation. - art. R*128-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937338", "@num": "R*319-14", "#text": "Code de la construction et de l'habitation. - art. R*319-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029834976", "@num": "R*319-14-1", "#text": "Code de la construction et de l'habitation. - art. R*319-14-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029835719", "@num": "R*319-15", "#text": "Code de la construction et de l'habitation. - art. R*319-15 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937412", "@num": "R*319-23", "#text": "Code de la construction et de l'habitation. - art. R*319-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716151", "@num": "R*319-30", "#text": "Code de la construction et de l'habitation. - art. R*319-30 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029835699", "@num": "R*319-31", "#text": "Code de la construction et de l'habitation. - art. R*319-31 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899157", "@num": "R*361-1", "#text": "Code de la construction et de l'habitation. - art. R*361-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899178", "@num": "R*361-10", "#text": "Code de la construction et de l'habitation. - art. R*361-10 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899180", "@num": "R*361-11", "#text": "Code de la construction et de l'habitation. - art. R*361-11 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899182", "@num": "R*361-12", "#text": "Code de la construction et de l'habitation. - art. 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I. - 1° Les articles suivants peuvent être modifiés par décret :
\na) Articles R. *128-1 ; R. *128-2 ; R. *128-3 et R. *128-4 ;
\nb) Articles R.* 319-14 ; R.* 319-14-1 ; R.* 319-15 ; R.* 319-23 ; R.* 319-30 ; R. *319-31 ; R. * 361-1 ; R. * 361-2 ; R.* 361-3 ; R.* 361-4 ; R.* 361-5 ; R.* 361-6 ; R.* 361-7 ; R.* 361-8 ; R.* 361-9 ; R.* 361-10 ; R.* 361-11 ; R.* 361-12 ; R.* 361-13 ; R.* 361-14 ; R.* 361-15 ; R.* 361-16 ; R.* 361-17 ; R.* 361-18 ; R.* 361-19 et R.* 361-20 ;
\n2° Les articles mentionnés aux a et b du 1° sont identifiés par la lettre D comme relevant d'un décret.
\nA modifié les dispositions suivantes :

- Code de la construction et de l'habitation.\n
\n Art. R318-28, Art. R318-29, Art. R318-30, Art. R318-31, Art. R318-32, Art. R318-33, Art. R318-34\n
\n

\n
\n

Article R423-77 AUTONOME TRANSFERE, en vigueur du 19/06/1992 au 01/09/2019 (Code de la construction et de l'habitation)